Tax on nonresident estate or trust.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Individual Income Tax Act
  5. Trusts and Estates
  6. Tax on nonresident estate or trust.

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  • (1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of:
    • (a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and
    • (b) the percentage listed in Subsection 59-10-104(2).
  • (2) The following are not subject to a tax imposed by this part:
    • (a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or
    • (b) a nonresident trust taxed as a corporation.




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